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2015 (3) TMI 482 - HC - Service TaxWaiver of pre deposit - Works contract service - Held that:- CESTAT, after examining the nature of the activity done by the appellant, exercised discretion and directed pre-deposit of ₹ 40,00,000, which is less than 40°x, of the total demand. Thus, the CESTA f has considered the three parameters required to be considered viz., prima facie case, hardship and interest of the Revenue and passed the order. Thus, in the absence of any error in the discretion exercised by the CESTAT, we find no ground to interfere with such order. The time for compliance of the direction of the CESTAT viz., the payment, of pre-deposit of ₹ 40,00,000/- is extended by six weeks - Decided partly in favour of assessee.
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